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xin yong zheng kai zheng xing hui ji he suan de gai jin
Author(s): 
Pages: 76
Year: Issue:  19
Journal: Finance and Accounting Monthly

Keyword:  信用证业务开证行开证申请人融资手段付款保证开证银行银行信用国际贸易结算国际结算现行会计准则;
Abstract: <正>信用证是指开证行应开证申请人的请求向受益人所作的一种有条件的付款保证,是银行信用为商业信用作担保的一种国际结算和融资手段。目前信用证在国际贸易结算中已得到了广泛的应用。本文将结合案例说明现行信用证会计核算中所潜在的问题并提出改进建议。1.开证银行在受理信用证业务时,在"客户未能按合同
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